Saudi Arabia continues its phased rollout of mandatory e-invoicing under the “Integration Phase,” which requires businesses to connect their systems with the national FATOORA platform. The program, managed by the Zakat, Tax and Customs Authority (ZATCA), sets revenue-based thresholds and staggered deadlines to ensure gradual compliance.
Most recently, ZATCA announced the criteria for Wave 24, covering taxpayers with annual VAT-subject revenues above 375,000 SAR during 2022–2024, who must integrate by June 30, 2026. Earlier, in July 2025, ZATCA confirmed Wave 23, targeting companies with revenues above 750,000 SAR, with a deadline of March 31, 2026. All affected taxpayers will be formally notified by the authority to secure timely compliance.
